528 total views


In the last few years, we’ve observed the emergence of people making videos related to education, fitness, tips/ideas/classes related to business, reviews of movies, books, gadgets etc and upload it on online platforms like YouTube. This is termed as Vlogging.

The more people view & engage on the videos, the more money the vlogger makes.  Having said this, there are a few vloggers, who are uncertain about their tax implications.

 How do people make money by uploading?

  1. The most common way of making money on YouTube is by YouTube Ads.
  2. For engaging audience on YouTube
  3. Consultancy services by uploading YouTube videos
  4. Other freelance income

How is the income of YouTube vlogger taxed?

Income from YouTube is considered as “Income from Business”. You Tuber will be taxed as a sole proprietor unless it is registered as a LLP, company or Partnership firm.

This service belongs to the service sector and therefore cannot opt for Presumptive Taxation Scheme. Therefore under normal provisions of Income Tax Act, 1961, if the gross total receipts in a financial exceeds Rs. 1 crore, section 44AB i.e. Tax Audit will be applicable to the YouTuber.

Also Tax Deducted at Source (TDS) provisions will also be applicable.


Followings expenses can be claimed as deduction:

  1. Expenses directly related to the business can be claimed as deduction. You need to submit the required bills for claiming such expenses.
  2. Cost of promotion or cost of marketing the videos.
  3. Depreciation- Depreciation expenses can be claimed on the basis block of assets as per Income Tax Act.                                                                                                                                                                                                                Article Assistant                                                                                                           Juhi                                                                                                                    (Team SSRPN)

Leave a Comment

Your email address will not be published.

the taxtalk

online portal for tax news, update, judgment, article, circular, income tax, gst, notification Simplifying the tax and tax laws is the main motto of the team tax talk, solving